CIT v. B.N. Bhattacharya & Another

M/S. Global Healthline Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the assessee’s appeals are dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

…sted in prosecuting the appeal; hence, the appeals filed by the assessee are liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if t…

M/S. Goldwin Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the assessee’s appeal is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishigoldwin Technologies Pvt. Ltd., Acit, B-47, Greater Kailash-1, Circle-12(1), Vs. New Delhi New Delhi Pan:Aabcg2205R (Appellant) (Respondent)

…rested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if t…

M/S. Pinkey Rubber Udhyog (P) Ltd., Uttar Pradesh vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: Shri N.K. Saini & Smt. Beena Pillai

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. The order is pronounced in the open court o…

Webtech Infosystems Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with the…

M/S. Veg Leasing & Finance Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with the…

Trust Bawa Goverdhan Dass Ji, New Delhi vs. DIT (E), New Delhi

In the result, the appeal filed by the assessee is dismissed for non- prosecution

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : Na Trust Bawa Goverdhan Dass Ji, Vs. Dit(E), C/O Mr. K.S. Kohli, Fca, New Delhi. Wz-908-B, Ff (Cb Area) Near Cb-1, Ring Road, Naraina, New Delhi. Pan : Aactt2292D (Appellant) (Respondent) Appellant By : None Respondent By: Shri Rajiv Ranka, Sr.Dr Date Of Hearing : 28.01.2016 Date Of Pronouncement: 28.01.2016 Order Per R.S. Syal, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Director Of Income-Tax (Exemptions), New Delhi, U/S 12Aa (1) (B) R.W.S. 12A Of The Income-Tax Act, 1961, On 29.8.2013. Ita No.5714/Del/2013 2

…rs that the assessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

Sh. Rajiv Nigam, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: Sh. R.S. Syal, Am & Smt. Beena Pillai, Jm

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Court on 20.01.…

Sh. Ajay Khanna, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: Shh R.S. Syal, Am & Smt. Beena Pillai, Jm

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Court on 19.01.…

Sh. Achal Raina, Gurgaon vs. ITO, Gurgaon

In the result, the appeal filed by the assessee is dismissed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with the…

Surinder Kumar Gupta, Delhi vs. DCIT, New Delhi

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble:Asstt. Yrs: 2011-12 Surinder Kumar Gupta, Vs. Dcit Central Circle-2, 45/6B, Mall Road, Delhi. New Delhi. Pan: Aaehs 7458 G ( Appellant ) (Respondent) Appellant By : None Respondent By : Shri Amrit Lal Date Of Hearing : 11/12/2015. Date Of Order : 12/01/2016. O R D E R Per S.V. Mehrotra, A.M..: This Appeal, By The Assessee , Has Been Preferred Against The Order Dated 10- 06-2015, Passed By The Cit(A)-I, New Delhi, In Appeal No. 319/14-15, Relating To A.Y. 2011-12. 2. At The Time Of Hearing None Put In Appearance On Behalf Of The Assessee Despite Personal Knowledge Of The Date Of Hearing As Is Apparent From The Order Sheet Dated 09.11.2015, When The Hearing Was Adjourned At The Request Of Assessee’S Counsel To 11.12.2015 & Both The Parties Were Intimated Of The Date Fixed In The Open Court. This Time The Assessee Has Not Cared Even To Apply For Adjournment. It Gives An Impression That The Assessee Is Not Serious In Pursuing The Present Appeal Filed. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution. 3. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 6. Respectfully following the View taken in the cases cited supra, we dismiss the appeal for non-prosecution. Order pronounced in open court on 14.01.2016. ( SUCHITRA KAMBLE ) ACCOUNTANT MEMBER Dated: 14/01/2016. *MP* Copy o…